Stamp Duties Act, 1968 (Act 77 of 1968)
R 385
Customs and Excise Act, 1964 (Act No. 91 of 1964)Customs and Excise RulesChapter V : Clearance and Origin of Goods: Liability for and payment of dutiesRules for Section 38A of the Act38A.07 Delivery of dispatch and delivery notes to the Controller |
| 38A.07 | A copy of the dispatch and delivery note shall be submitted electronically by e-mail by the licensee or exporter to the Controller at least one hour prior to the supply of goods to a foreign-going ship or aircraft. |
